Temporary stripping lets you acquire real estate on very favourable terms: there is a discount on the entry price, the constraints, risks and rental expenses are transferred to a third party and there is no tax liability.
Converting rental receipts into capitalisation also means that you can make substantial savings on income tax and wealth tax.
This system will be of particular interest to any high-rate tax payer who wants to diversify and optimise the taxation of their own estate and in the context of a handover.